会计信息质量特征研究——基于IASB《财务报告概念框架》的国际趋同角度  

Research on the Quality Characteristics of Accounting Information——Based on the International Convergence Perspective of the IASB“Conceptual Framework of Financial Reporting”

作　　者：杜永红 DU Yonghong(Zhongxinghua Certified Public Accountants LLP;Anhui Yonghan Real Estate Assets Appraisal Co., Ltd., Ma’anshan 243000, Anhui, China)

机构地区：[1]中兴华会计师事务所安徽皖江分所党支部 [2]安徽永涵房地产资产评估有限公司,安徽马鞍山243000

出　　处：《安徽工业大学学报（社会科学版）》2021年第1期20-23,共4页Journal of Anhui University of Technology：Social Sciences

摘　　要：2018年IASB发布的《财务报告概念框架》中,将会计目标由二元改为一元,因此会计信息质量特征也随之变化,这说明了IASB对于决策有用性的偏爱和对相关性以及公允价值计量的推崇。但我国仍然坚持双元财务目标,同时公允价值计量仍在发展过程中,信息披露现状较差,因此我国应当坚持不对称谨慎性。但是对于如实反映和可靠性,我们应当综合考虑,如实反映的表述更好,更多地反映了会计信息加工过程的要求、人的主观努力,更接近会计准则的目标导向,并且与公允价值计量联系紧密,但是可靠性中实质重于形式和可验证性依旧应当作为如实反映的衡量标准纳入信息质量特征,使得如实反映保持可靠性的内核,在外部监管不成熟,法律和资本环境不健全的情况下防范和过滤虚假会计信息。In the"Conceptual Framework of Financial Reporting"released by the IASB in 2018,the accounting objective was changed from dual to single,therefore,the quality characteristics of accounting information has also changed,which illustrates the IASB’s preference for decision-making usefulness and relevance as well as the respect of fair value measurement.However,our country still adheres to the dual financial goal,while the fair value measurement is still in the process of development,and the current situation of information disclosure is relatively poor.Therefore,we should adhere to asymmetric prudence.For truthful reflection and reliability,the expression of truthful reflection is better,more reflecting the requirements of the accounting information processing process,human subjective efforts,closer to the goal orientation of accounting standards,and closely related to fair value measurement;reliability is in progress substance over form and verifiability should still be included as a measure of truthful reflection into the characteristics of information quality,so that truthful reflection maintains the core of reliability,and prevent and filter false accounting under the circumstances of immature external supervision and imperfect legal and capital environment information.

关 键 词：会计信息质量特征 谨慎性 不对称谨慎性 可靠性 如实反映 可验证性 实质重于形式 

分 类 号：F230[经济管理—会计学]